Audit Committee Guide

What are the differences between an internal and external auditor, especially with regard to auditor independence and the regulation of their professions? How can the AC reduce the risk of non-compliance with accounting standards and respond to regulatory reviews, such as the Financial Reporting Surveillance Programme? What are the differences between interested person and related party transactions, and what are the associated duties of the AC?

The answers to these questions, and more, are found in the Audit Committee Guide, the definitive guide to the roles, duties, challenges and leading practices of ACs. In its 3rd Edition (2018), this guide is part of a series of Corporate Governance Guides produced by Singapore Institute of Directors and published by Write Editions.

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